The Australian Taxation Office (ATO) is the principal revenue collection agency of the Australian Government. The ATO supports us in dealing with compliance issues in order to ensure the integrity of the tax system and high levels of consumer protection are maintained. The ATO, which is separate to the TPB, is one of our key stakeholders as they provide registered tax and BAS agents with access to ATO online services.
Information we share with the ATO
Under the Tax Agent Services Act 2009 (TASA) we can disclose information to the ATO if it is for the purpose of administering taxation laws.
When we approve a new registration application we notify the ATO that the tax practitioner is now registered with us. This enables the tax or BAS agent to contact the ATO and arrange access to their online services such as Online services for agents.
When we reject renewal applications or suspend/terminate a registration we also notify the ATO of our decision, to enable them to remove the agent’s access to their online services.
Information the ATO shares with us
The ATO refers matters for investigation when their compliance activities detect tax practitioners who may have breached the TASA, including the Code of Professional Conduct. This may include registered tax practitioners who have failed to comply with taxation laws in the conduct of their personal affairs.
We also request information from the ATO related to our own investigations.
When to contact the ATO
You need to contact the ATO about the following:
access to their online services such as Online services for agents
feedback or complaints about ATO services, processes or decisions.
For more information on the ATO, visit their website www.ato.gov.au
Last modified: 16 December 2019